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Arizona Revised Statutes Title 42. Taxation § 42-3451. Acquisition and possession of cigarettes and roll-your-own tobacco; definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. A manufacturer or importer may sell or distribute cigarettes or roll-your-own tobacco to a person who is located or doing business in this state, including Indian reservations located in this state, only if the person is an importer or licensed distributor or the manufacturer sells or distributes cigarettes or roll-your-own tobacco on which a tax has been paid pursuant to § 42-3452.

B. An importer may obtain cigarettes only from a manufacturer or importer.

C. A distributor may sell or distribute cigarettes to a person located or doing business in this state, including an Indian reservation in this state, only if the distributor is a licensed distributor.

D. A distributor shall obtain cigarettes only from a manufacturer, importer or licensed distributor.

E. For the purposes of this section:

1. “Importer” means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to directly or indirectly import finished tobacco products into the United States for sale or distribution, pursuant to 26 United States Code § 5712 and 27 Code of Federal Regulations part 41.

2. “Manufacturer” means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to manufacture, fabricate, assemble, process or label finished tobacco products, pursuant to 26 United States Code § 5712 and 27 Code of Federal Regulations part 40.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-3451. Acquisition and possession of cigarettes and roll-your-own tobacco; definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-3451/

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